The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percentage (93%) of the total respondents agree and fully agree that the use of automated accounting systems in Bahraini universities contributes significantly to enhancing the efficiency of the internal control system and its effectiveness, and the research recommends that it is necessary to use automated accounting systems of all kinds in the field of accounting information systems, because their use will increase the efficiency and effectiveness of these systems and thus will add value and a competitive advantage to the accounting units in Bahraini universities and will have a clear and direct positive impact on the future of those units and individuals working in them . It also recommends the need to raise the scientific and practical qualification of accountants working in universities. The future accountant should have technical knowledge of using automated accounting systems and be familiar with how to use them in order to employ this knowledge when the accounting units choose and determine the types of information and communication technologies to be used that are commensurate with the nature of work those units. It also recommends that the accounting units should develop accounting information systems by introducing the latest automated accounting programs and training accountants on them, whether these programs were designed specifically for the unit or they are ready-made programs and modifications were made to them in proportion to the nature of the unit’s work, without neglecting the interest in the communication network, because the production of The accounting unit of information without delivering it to the beneficiary parties will negatively affect the entire accounting unit, and make it isolated from its environment. Also, when designing a new automated accounting information system for the accounting unit or making an amendment or development of the existing system in it, the accountant should be a member of the design team This is because the responsibility for designing the concepts lies with him, in addition to the need for the accountant to be a member of the analysis team that takes place before starting the design process, because he is one of the most knowledgeable individuals in the details of work within the unit.
Industrial and urban development has resulted in the spread of plastic waste and the increase in the emissions of carbon dioxide resulting from the cement manufacturing process. The current research aims to produce green (environmentally friendly) concrete by using plastic waste as coarse aggregates in different proportions (10% and 20%) and nano silica sand powder as an alternative to cement in different proportions (5% and 10% by weight). The results showed that compressive strength decreased by 12.10% and 19.23% for 10% and 20% plastic waste replacement and increased by 12.89% and 20.39% for 5% and 10% silica sand replacement respectively at 28 days. Flexural strength decreased by 12.95% and 19.64% for 10% and 20% plastic waste r
... Show More
(15)
<span>One of the main difficulties facing the certified documents documentary archiving system is checking the stamps system, but, that stamps may be contains complex background and surrounded by unwanted data. Therefore, the main objective of this paper is to isolate background and to remove noise that may be surrounded stamp. Our proposed method comprises of four phases, firstly, we apply k-means algorithm for clustering stamp image into a number of clusters and merged them using ISODATA algorithm. Secondly, we compute mean and standard deviation for each remaining cluster to isolate background cluster from stamp cluster. Thirdly, a region growing algorithm is applied to segment the image and then choosing the connected regi
... Show More
(13)
(5)
الأثر V بالنسبة إلى sinshT و خواصه قد تم دراسته في هذا البحث حيث تم دراسة علاقة الأثر المخلص والاثر المنتهى التولد والاثر المنفصل وربطها بالمؤثرات المتباينة حيث تم بهنة العلاقات التالية ان الاثر اذا وفقط اذا مقاس في حالة كون المؤثر هو عديم القوة وكذلك في حالة كون المؤثر شامل فان الاثر هو منتهي التولد اي ان الغضاء هو منتهي التولد وايضا تم برهن ان الاثر مخلص لكل مؤثر مقيد وك\لك قد تم التحقق من انه لاي مؤثر مقي
... Show More
(1)
(61)
(54)
CNC machine is used to machine complex or simple shapes at higher speed with maximum accuracy and minimum error. In this paper a previously designed CNC control system is used to machine ellipses and polylines. The sample needs to be machined is drawn by using one of the drawing software like AUTOCAD® or 3D MAX and is saved in a well-known file format (DXF) then that file is fed to the CNC machine controller by the CNC operator then that part will be machined by the CNC machine. The CNC controller using developed algorithms that reads the DXF file feeds to the machine, extracts the shapes from the file and generates commands to move the CNC machine axes so that these shapes can be machined.
(2)
(3)
Andalusian literature is a literature in itself that is influenced and influenced, and it did not come out of thin air. Muslim Arabs came from the East to this country for jihad and a desire to live, and they carried with them their beliefs, customs and traditions. They must blend in the new element and its environment, so interference, fusion, diversity and influence actually took place.
It seems to us that the Arabs in the era of the governors in Andalusia (92-138 AH) strived hard to preserve everything that is Eastern. Literature is an oriental model in the content of prose and poetry, but in the era of the Umayyad emirate, we will notice that the environment, the development of ages, and the mixing of civilizations have an effect
A solar cell was manufactured from local materials and was dyed using dyes extracted from different organic plants. The solar cell glass slides were coated with a nano-porous layer of Titanium Oxide and infused with two types of acids, Nitric acid and Acetic acid. The organic dyes were extracted from Pomegranate, Hibiscus, Blackberry and Blue Flowers. They were then tested and a comparison was made for the amount of voltage they generate when exposed to sunlight. Hibiscus sabdariffa extract had the best performance parameters; also Different plants give different levels of voltage.
The research aims to identify the correlation between self-reliance and human relationship of kindergartens’ teachers. Total of (120) kindergarten teachers at Baghdad city. To collect needed data, two scales were administered to the research sample consisted of (25) items of each scale with (five) alternatives. The results revealed that teachers have good level of self-reliance and human relationship. There is a positive correlation between self-reliance and human relationship.